2. Definitions.- In these
rules, unless the context otherwise requires,-

(a) “Act” means the
Finance Act, 1994 (32 of 1994);

(b) “input” shall have
the meaning assigned to it in clause (k) of rule 2 of the CENVAT Credit Rules,
2004;

(c) “input service” shall
have the meaning assigned to it in clause (l) of rule 2 of the CENVAT Credit
Rules, 2004.

3. Export of taxable
service.- The export of taxable service shall mean,-

(1) in relation to
taxable services specified in sub-clauses (d), (p), (q), (v) and (zzq) of clause
(105) of section 65 of the Act, such taxable services as are provided in
relation to an immoveable property which is situated outside India;

(ii) the taxable service
specified in sub-clause (d) as are provided in relation to an immoveable
property,

of clause (105) of section 65
of the Act,-

(i) such taxable services
which are provided and used in or in relation to commerce or industry and the
recipient of such services is located outside India:

Provided
that if such recipient has any commercial or industrial establishment or any
office relating thereto, in India, such taxable services provided shall be
treated as export of services only if-

(a)
order for provision of such service is made by the recipient of such service
from any of his commercial or industrial establishment or any office located
outside India;

(b)
service so ordered is delivered outside India and used in business outside
India; and

(c)
payment for such service provided is received by the service provider in
convertible foreign exchange;

(ii) such taxable services
which are provided and used, other than in or in relation to commerce or
industry, if the recipient of the taxable service is located outside India at
the time when such services are received.

Explanation.-
For the purposes of this rule “India” includes the designated areas in the
Continental Shelf and Exclusive Economic Zone of India as declared by the
notifications of the Government of India in the Ministry of External Affairs
Nos. S.O.429(E), dated the 18th July, 1986 and S.O.643(E), dated the
19th September 1996.

4. Export without payment of
service tax.-Any service, which is taxable under clause (105) of section
65 of the Act, may be exported without payment of service tax.

5. Rebate of service
tax.- Where any taxable service is exported, the Central Government may, by
notification, grant rebate of service tax paid on such taxable service or
service tax or duty paid on input services or inputs, as the case may be, used
in providing such taxable service and the rebate shall be subject to such
conditions or limitations, if any, and fulfillment of such procedure, as may be
specified in the notification.